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UPDATE: Section Analysis & Trends: COVID-19 disclosure in SEC filings – April 3, 2020

An updated look at how COVID-19 is impacting public disclosure

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SEC’s CorpFin released CF Disclosure Guidance: Topic No. 9; see how companies have answered

SEC’s Division of Corporation Finance (CorpFin) released CF Disclosure Guidance: Topic No. 9 to help companies assess COVID-19-related effects and consider their disclosure obligations

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Examples of SEC Release No. 34-88465 notifications

See example notifications for 45-day extensions for SEC filings otherwise due between March 1 and July 1.

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Example disclosure on COVID-19’s impact on the demand for products or services

Do you expect COVID-19 to materially affect the demand for your products or services? CorpFin has asked. See how (and where) companies have answered.

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Section Analysis & Trends: COVID-19 disclosure in SEC filings – March 18, 2020

A look at how COVID-19 is impacting public disclosure

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Examples of subsequent events in notes to financial statements related to COVID-19

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